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ARTICLES

LEGAL RESOURSES

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$ 16.87

    • ARTICLE 3: MODALITIES OF THE PROGRAM

     

    The Ministry may authorize the legal entities resident in national territory referred to in section II of article 9 of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 9), who pay taxes in accordance with Title II of the Law on Income Tax (Ley del Impuesto sobre la Renta), a single Program, which may include the modalities (RGCE 2022: Apendice 8) of:

  • Controller of companies, when in the same program it integrates the manufacturing operations of a certified company denominate as a controller and one or more controlled societies;

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  • Industrial, when an industrial process of elaboration or transformation of merchandise destined for export is carried out;

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  • Services, when services are provided to export merchandise or export services are provided, only for the development of the activities determined by the Ministry (RGCE 2022: Apendice 8), with the prior opinion of the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público); (RGCE 2022: Regla 7.3.1)

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  • Accommodation, when one or more foreign companies provide the technology and productive material, without the latter directly operating the Program, and (RGCE 2022: Regla 7.3.1)

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  • Outsourcing, when a certified company that does not have the installations to carry out production processes, carry out manufacturing operations (DECRETO IMMEX: Art. 2) through third parties that it registers in their Program.